IMPAIRMENT TEST DEI NON FINANCIAL ASSETS (IAS 36) A SEGUITO DELLA GUERRA IN UCRAINA

EXPOSURE DRAFT Discussion paper n. 1/2022

OIV as sponsor of IVSC actively promotes international valuations standards.

OIV is the Italian Business Valuation standard setter. It is a no-profit foundation promoted by AIAF, ANDAF, Assirevi, Borsa Italiana CNDCEC and Bocconi University.